法务会计产生发展数十年来,欧美等发达国家已有成熟的学科专业。我国对法务会计理论和制度研究起步较晚,不能适应我国社会主义市场经济建设和社会主义法治国家建设的需要。近年来,我国对法务会计人才需求呈大幅增长趋势,法务会计理论及其人才培养问题逐渐成为学界研究的热点之 The development of forensic accounting decades ago, Europe and the United States and other developed countries already have mature disciplines. Our study of forensic accounting theory and system started late, can not meet the needs of China’s socialist market economy and socialist construction of the country under the rule of law. In recent years, the demand for forensic accounting talents in our country shows a substantial increase trend. The issue of forensic accounting theory and its personnel training has gradually become the focus of academic research